BENAMI PROPERTY TRANSACTIONS ACT, 1988 -Aalong with 350 FAQs by Sunil Kumar Gupata- updated May 2026

This practical guide to The Prohibition of Benami Property Transactions Act, 1988, 4th Edition (June 2026), is an authoritative and comprehensive reference work designed for legal professionals, tax practitioners, enforcement authorities, chartered accountants, corporate advisors, academicians seeking an in-depth understanding of the Benami law framework in India. Authored by Sunil Kumar Gupta and Pawan Singh Tomar, and featuring a foreword by Nirmala Sitharaman, Hon’ble Minister of Finance and Corporate Affairs, Government of India, the book provides a detailed analysis of the law governing benami transactions and benami properties in the modern regulatory environment. The book offers a practical and structured examination of the Prohibition of Benami Property Transactions Act, 1988, incorporating the latest legal developments, judicial interpretations, procedural mechanisms, and enforcement practices. Written in an accessible yet technically rigorous manner, it serves as a valuable guide for both litigation and compliance purposes. A distinctive feature of this edition is the inclusion of approximately 350 Frequently Asked Questions (FAQs), offering practical clarity on complex legal and procedural issues commonly faced by practitioners, taxpayers, investigators, and businesses. Combining statutory interpretation, practical insights, procedural guidance, and extensive FAQs, this edition serves as an essential professional resource for understanding and applying the Prohibition of Benami Property Transactions Act, 1988 in the evolving legal and financial landscape of India.